增值税会计理论与实务若干问题研究

The Research of Some Problems About V.A.T.Accounting Theory And Practice

增值税会计作为增值税征纳双方的联结点 ,对增值税的征纳和管理都起到非常重要的作用。笔者对增值税会计的概念、目标、主客体以及增值税会计要素等重要理论问题进行了探讨 ,并在此理论基础上 。

V.A.T.accounting as the integration of both V.A.T.tax-imposer and V.A.T. taxpayer is very important to the imposition and management of V.A.T. The article starts from analyzing the phenomena in operation of V.A.T. accounting;discussing some important theoretical problems such as the conception,the goal,the subject and object,the key elements of V.A.T. accounting proposing the basic train of thought about completing V.A.T. accounting examining and calculating system.